2015 (7) TMI 1007

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....entative Per : Mr. P.K. Das; Revenue filed this appeal against the order of the Commissioner (Appeals) whereby the adjudication order was set-aside. None appears on behalf of the respondent. There is no application for adjournment. On perusal of the records, we find that the matter was adjourned earlier and nobody turned up on behalf of the respondent. After considering the appeal is old one, we....

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....tract involving service with sale of goods, etc. Computation of service component is a mater of detail and not a matter relating to validity of imposition of service tax. It is procedural and a matter of calculation. Merely because no rules are framed for computation, it does not follow that no tax is leviable. 3. Learned Authorised Representative for the Revenue submits that the present appeal i....